After the reform of the camp, the invoices and tax rates of construction services are divided into the following two types: if ordinary taxpayers choose simple tax calculation method and small-scale taxpayers, the VAT rate is 3%, and ordinary VAT invoices are issued; If the general taxpayer enterprise chooses the general tax method, the VAT rate is 1 1%, and a special VAT invoice is issued. Article 15 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax: (1) Taxpayers have taxable behavior, and the tax rate is 6% except for items (2), (3) and (4) of this article. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Legal objectivity:

Measures for the Administration of the Registration of General VAT Taxpayers Article 2 Where the annual taxable sales of VAT taxpayers (hereinafter referred to as "taxpayers") exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as "prescribed standards"), in addition to the provisions of Article 4 of these Measures, they shall also register general taxpayers with the competent tax authorities. The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the continuous operation period of no more than 12 months or four quarters, including tax declaration sales, check-up sales and tax assessment adjustment sales. If there are deductions for taxpayers' sales of labor services, intangible assets or real estate (hereinafter referred to as "taxable activities"), the annual taxable sales of taxable activities shall be calculated according to the sales before deduction. The sales of intangible assets and real estate accidentally transferred by taxpayers are not included in the taxable sales in the taxable year.